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|Country||Los Angeles, CA, USA|
|Played By||Ron Marasco|
Ken Halperin was Hugo Reyes’ accountant, and handled most of Hugo’s funds that he received from his lottery win, and subsequent investments. When Hugo came to visit him he informed him that all of his stocks were up, and that his interest in orange futures were doing exceptionally well after tropical storms hit Florida. He also informed Hugo of the good news that he was the majority shareholder of a box company in Tustin, and the bad news that his sneaker factory in Canada was destroyed in a fire which killed 8 people. He presented Hugo will more good news when he informed him that the factory was over insured and that in addition to the settlement from the LAPD for his wrongful arrest, that Hugo had doubled his net worth.
When Ken asked Hugo where he got the winning numbers he used in the lottery, Hugo came to the conclusion that the bad luck he was experiencing was the result of the numbers he had used, to which Ken shot him the same look everyone else did when Hugo blamed something on his bad luck, which was a look of doubt. When Ken attempted to reassure Hugo that there was no such thing as curses, a man fell from the top of the building they were in and screamed as he passed their window.